Ch.18-2 At Collie Computers, all direct materials are added at the inception of the production process. During May, WIP beginning inventory was 3000 units. Direct materials of $310,000 were used during the month. WIP records revealed that 9,000 units were started in January, 6,000 units were complete, and 4,600 units were spoiled as expected. Ending WIP of 1,400 units are complete in respect to direct material costs. Spoilage is not detected until the process is complete.

A) $17.22

B) $25.83

C) $21.68

D) $29.99